Amal Ltd | Annual Report 2021-22 No. Ratio UoM Formula (refer below table for numerator and denominator details) As at March 31, 2022 As at March 31, 2021 % Variance Reason for variance d) Return on equity ratio % P ÷ average of H 6.78 29.51 (77%) R e d u c e d d u e t o reduction in margins on account of net input prices increase e) Inventory turnover ratio Times L ÷ average of D 22.07 26.32 (16%) Reduced due to high inventory with higher input cost in CY f) Trade receivables turnover ratio Times L ÷ average of E 14.01 5.07 176% Reduced in CY due to discounting of debtors g) Trade payab l es turnover ratio Times R ÷ average of G 11.15 5.42 106% Increase in RM prices, procured with advance payment terms h) Net capital turnover ratio Times L ÷ average of C 54.90 8.20 569% Increased in CY, due to discounting of debtors i) Net profit ratio % O ÷ L 7.64 35.71 (79%) Reduced in CY due to lower margin on account of net input price increase j) Return on Capital Employed % (M + O) ÷ average of K 11.39 34.65 (67%) Reduced in CY due to lower margin on account of net input price increase k) Return on Investment % (M + O) ÷ average of F 9.33 29.34 (68%) Reduced in CY due to lower margin on account of net input price increase No. Base values UoM Reference As at March 31, 2022 As at March 31, 2021 A Current assets ` lakhs Balance Sheet (current assets) - current investments 481.31 718.93 B Current liabilities ` lakhs Balance Sheet (current liabilities) - current borrowings and tax liabilities 449.71 592.14 C Working capital ` lakhs A-B 31.60 126.79 D Inventories ` lakhs Balance Sheet (Note 7) 256.20 137.78 E Trade receivables ` lakhs Balance Sheet (Note 8) 134.28 486.60 F Total assets ` lakhs Balance Sheet (total assets) 4,695.82 4,463.66
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